GST: A Guide on Exports (Eleventh Edition) - IRAS

A GUIDE ON EXPORT – GOODS HAND-CARRIED OUT OF SINGAPORE
7 Goods Hand-carried out of Singapore
The Comptroller recognises that there are instances where goods sold to overseas
customers (excluding tourists who are eligible for a refund unde r the Tourist
Refund Scheme) are hand-carried out of Singapore by individuals.
Zero-rating is allowed irrespective of who hand-carries the goods out of Singapore.
The person who hand-carries the goods out of Singapore (referred to as the “carrier”
in this paragraph) can be:
(a)
(b)
(c)
the local supplier X himself;
the overseas customer Y himself; or
a person who is appointed and authorised by X or Y to bring the goods out of
Singapore (e.g. employee or representative).
7.1 Local supplier invoices its overseas customer who is not a tourist, and the
goods are hand-carried out of Singapore by individual(s).
Scenario 7.1A
Zero-Rating Under the Hand-Carried Exports Scheme
with effect from 1 Apr 2009.
For goods that are hand-carried out of Singapore via
Changi International Airport on or after 1 Apr 2009,
local supplier (X) can zero -rate his supply only if he
complies with all conditions of the Hand-Carried
Exports Scheme.
The Hand-Carried Exports Scheme will be implemented
with effect from 1 Apr 2009. This Scheme is
compulsory for all <strong>GST</strong>-registered persons who have
hand-carried exports via Changi International Airport
and wish to zero-rate such supplies.
Under this Scheme, the carrier must present an export
permit together with the goods to Singapore Customs
for inspection at the airport. Upon successful
inspection, Singapore Customs will endorse on the
export permit. This endorsed export permit must be
returned to the <strong>GST</strong>-registered person within 60 days
from the date of his supply to support the zero-rating of
the supply.
More details on how the Scheme works and the
stipulated conditions can be found in the e-Tax <strong>Guide</strong>
‘<strong>GST</strong>: <strong>Guide</strong> on Hand-Carried Exports Scheme’.
Singapore
HC(X)
X
Keys
HC
(Y)
Outside
Singapore
Y
Y
Invoicing
Movement
of goods
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